#Section 147
Log in to FollowLatest Section 147 updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.
Income Tax
Income Tax
Reassessment Notice Issued by Jurisdictional AO Invalid Post 29.03.2022: ITAT Chennai
Income Tax
Income Tax
Demonetization Cash Deposits Accepted as Genuine Business Receipts
Income Tax
Income Tax
Dividend Income Cannot Be Treated as Unexplained Cash Credit: ITAT Delhi
Income Tax
Income Tax
No Addition u/s 56(2)(x) in 153A Without Incriminating Material: ITAT Delhi
Income Tax
Income Tax
No Interest Disallowance on Business Receivables from Sister Concern: ITAT Delhi
Income Tax
Income Tax
Reassessment Quashed for Borrowed Belief from ACB Report
Income Tax
Income Tax
Circular Trading Not Bogus, 12.5% Purchase Addition Deleted
Income Tax
Income Tax
ITAT Ahmedabad Deletes Section 68 Addition on Alleged Accommodation Sales
Income Tax
Income Tax
Reopening Invalid as JAO Lacked Jurisdiction Under Faceless Scheme
Income Tax
Income Tax
ITAT Chandigarh Strikes Down Section 147 Proceedings Based on Uncorroborated Third-Party Excel Sheet
Income Tax
Income Tax
Change of Opinion Barred: Section 263 Invalid After Comprehensive AO Enquiry
Income Tax
Income Tax
Section 28 Interest Is Compensation, Not Income: Reassessment Set Aside
Income Tax
Income Tax
Section 54B Deduction Denied as Agricultural Land Purchased in Wife’s Name
Income Tax
Income Tax
Section 80HHC Amendment Non-Retrospective: Delhi HC Quashed Reassessment Notice
Explore the latest Section 147 updates on TaxGuru, including relevant Income-tax Act provisions, rules, notifications, circulars, judicial decisions and compliance guidance. The coverage highlights important tax positions, procedural requirements, assessments, deductions, penalties and litigation developments to help taxpayers and professionals understand the practical implications of changes in income-tax law.
